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TAGGART v. UNITED STATES

Civ. No. 5304.

306 F.Supp. 430 (1969)

Addie B. TAGGART, Administratrix of the Last Will and Testament and the Estate of Mary Isabella Rennie, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Wyoming.

December 3, 1969.

Attorney(s) appearing for the Case

Harry L. Harris and Charles D. Phillips, Evanston, Wyo., and Carl L. Lathrop, Cheyenne, Wyo., for plaintiff.

James P. Parker, Dept. of Justice, Washington, D. C., and Richard V. Thomas, U. S. Atty. for the District of Wyoming, for defendant.

Judge's Memorandum

KERR, District Judge.

This is a civil action for the refund of $29,373.40 in federal estate taxes and interest paid by the estate of Mary Isabella Rennie, who died October 16, 1964.

A single question is involved, viz: whether, under the Will of Mary Isabella Rennie and the laws of the State of Wyoming, one-half of the amount of the federal estate taxes levied on Mrs. Rennie's estate is to be apportioned to and paid out of...

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